0303.42.00 - Yellowfin tunas (Thunnus albacares)

This HTS subheading, 0303.42.00, specifically classifies frozen yellowfin tunas, scientifically identified as *Thunnus albacares*. This classification falls under the broader category of frozen tunas, excluding fish fillets and other meat of subheading 0304. It is crucial to distinguish this subheading from its siblings, which cover other distinct tuna species like albacore (0303.41.00.00), skipjack (0303.43.00.00), bigeye (0303.44.00.00), and various bluefin tunas (0303.45.01, 0303.46.00.00). The defining characteristic for inclusion here is the species *Thunnus albacares*, regardless of whether it is whole or processed further, as long as it remains frozen and not prepared as fillets or meat.

The classification of frozen yellowfin tuna further breaks down into subcategories that reflect the state of presentation. The primary subdivision is "Whole fish" (0303.42.00.20), which encompasses fish presented in their complete form, without any significant alteration to their physical structure beyond the freezing process. The "Other" designation at this level would typically encompass frozen yellowfin tuna that does not meet the "whole fish" criteria but has not yet been classified as fillets or meat under subheading 0304.